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SEC Comment Letter for Merck & Co., Inc. (MRK) (CIK 0000310158) (MRK) — Aug 27, 2012

Merck & Co., Inc. (MRK) (CIK 0000310158)
Date: Aug. 27, 2012 · CIK: 0000310158 · Accession: 0000000000-12-046567

AI Filing Summary & Sentiment

File numbers found in text: 001-06571

Date
December 31, 2011
Author
/s/ Gus Rodriguez
Form
UPLOAD
Company
Merck & Co., Inc. (MRK) (CIK 0000310158)

Letter

August 27 , 2012 Via E -mail Mr. Peter N. Kellogg EVP and C hief Financial Officer Merck & Co., Inc. One Merck Drive Whitehouse Station, NJ 08889

Re: Merck & Co., Inc. Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 28 , 2012 File No. 001-06571

Dear Mr. Kellogg :

We have comple ted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of th e United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Gus Rodriguez

Show Raw Text
August 27 , 2012

Via E -mail
Mr. Peter N. Kellogg
EVP  and C hief Financial  Officer
Merck & Co., Inc.
One Merck Drive
Whitehouse Station, NJ 08889

Re:  Merck & Co., Inc.
 Form 10-K for the Fiscal Year Ended December  31, 2011
Filed February 28 , 2012
 File No. 001-06571

Dear Mr. Kellogg :

 We have comple ted our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments  do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff comments
as a defense in any proceeding initiated by the Commission or any person under the federal
securities laws of th e United States.  We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the filing includes the information the
Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Gus Rodriguez

Gus Rodriguez
Accounting Branch Chief